The subject of this paper is real estate transfer taxation in the Republic of Croatia under the provisions of The Real Estate Transfer Tax Law and The Value Added Tax Law.
The aim of this work is to explain application, to highlight the specifics and notice the differences in taxation pursuant to the said laws with focus on the period after 1 January 2017, after the implementation of tax reform. Real estate transfer in the Republic of Croatia, when it comes to buildings, real estates and land, may be taxed with one tax regulation only. This means that the delivery of real estate which is taxable with value added tax, will not be taxable with real estate transfer tax and vice versa. The paper contains chapters that explain the way in which the taxation in distraint procedure is done. Also, the paper contains statistical review of real estate transfer tax payments in the period between 2006 and 2016.